DEPARTMENT OF INDUSTRIAL ENGINEERING (ENGLISH)
Qualification Awarded	Program Süresi	Toplam Kredi (AKTS)	Öğretim Şekli	Yeterliliğin Düzeyi ve Öğrenme Alanı
Bachelor's (First Cycle) Degree	4	240	FULL TIME	TYÇ, TR-NQF-HE, EQF-LLL, ISCED (2011):Level 6 QF-EHEA:First Cycle TR-NQF-HE, ISCED (1997-2013): 44,52

Ders Genel Tanıtım Bilgileri

Course Code:

1411002018

Ders İsmi:

Cost Accounting

Ders Yarıyılı:

Spring

Ders Kredileri:

Theoretical	Practical	Labs	Credit	ECTS
3	0	0	3	5

Language of instruction:

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Other Recommended Topics for the Course:

Type of course:

Department Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi Elif TARAKÇI

Course Lecturer(s):

Course Assistants:

Dersin Amaç ve İçeriği

Course Objectives:	The aim of this course is to provide an understanding of the fundamentals of cost accounting and to develop application skills by learning calculation methods for cost types.
Course Content:	Accounting System and Location of Cost Accounting System Cost Concepts and Cost Flow Basic features, calculations and records in terms of Cost Types Income Statement and Functioning of Cost Accounts and Reporting

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Knows cost methods
2) Will be able to explain cost control, standard costs and deviation analysis.
2 - Skills
Cognitive - Practical
1) Applies cost methods
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Ders Akış Planı

Week	Subject	Related Preparation
1)	Cost Accounting Basic Concepts	Lecture Notes
2)	Uniform Chart of Accounts Cost Accounts Uniform Chart of Accounts Cost Accounts	Lecture Notes
3)	Cost Flow Process	Lecture Notes
4)	Direct Raw Material and Material Expenses-Stock Valuation Methods- FIFO-LIFO-Average Costs	Lecture Notes
5)	Direct Raw Material and Material Expenses	Lecture Notes
6)	Direct Raw Material and Material Expenses	Lecture Notes
7)	Direct Labor Expenses	Lecture Notes
8)	Mid Term
9)	General Production Expenses	Lecture Notes
10)	General Production Expenses	Lecture Notes
11)	General Production Expenses Distribution Methods	Lecture Notes
12)	Service Production Cost, Activity Expenses	Lecture Notes
13)	Income statement	Lecture Notes
14)	Cost of Sales Table	Lecture Notes
15)	Final Exam

Sources

Course Notes / Textbooks:

References:

Maliyet Muhasebesi, Prof.Dr.Osman Altuğ, Türkmen Kitabevi, 2015 Yönetim Muhasebesi ve UYgulamaları 2. Baskı, Prof. Dr. Gürbüz Gökçen, Dr. Öğr. Üyesi Hakan Çelenk, Dr. Öğr. Üyesi Emre Horasan
Management and cost accounting / Alnoor. Bhimani, Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan.
Accounting / Charles T. Horngren, Charles T. Horngren ; Walter T. Harrison, JR; M. Suzanne Oliver

Ders - Program Öğrenme Kazanım İlişkisi

Ders Öğrenme Kazanımları	1	3	2
Program Outcomes
1) Engineering Knowledge: Knowledge in mathematics, science, basic engineering, computer computing.
2) Engineering Knowledge: Knowledge in subjects specific to the discipline of industrial engineering.
3) Engineering Knowledge: Ability to use this knowledge in solving complex engineering problems.
4) Problem Analysis: Ability to define, formulate and analyze complex engineering problems using basic science, mathematics and engineering knowledge and considering the UN Sustainable Development Goals*
5) Engineering Design: Ability to design creative solutions to complex engineering problems.
6) Engineering Design: Ability to design complex systems, processes, devices or products to meet current and future needs, considering realistic constraints and conditions*.
7) Use of Techniques and Tools: Ability to select and use appropriate techniques, resources, and modern engineering and computing tools, including estimation and modeling, for the analysis and solution of complex engineering problems, while being aware of their limitations.
8) Research and Review: Ability to conduct literature research for the investigation of complex engineering problems.
9) Research and Review: Ability to design experiments for the investigation of complex engineering problems.
10) Research and Review: Ability to conduct experiments for the investigation of complex engineering problems.
11) Research and Investigation: Ability to collect data to investigate complex engineering problems.
12) Research and Review: Ability to analyze and interpret results for the investigation of complex engineering problems.
13) Research and Review: Ability to use research methods for the investigation of complex engineering problems.
14) Global Impact of Engineering Practices: Knowledge of the impacts of engineering practices on society, health and safety, economy, sustainability and the environment within the scope of the UN Sustainable
15) Global Impact of Engineering Practices: Awareness of the legal implications of engineering solutions.
16) Ethical Behavior: Acting in accordance with the principles of the engineering profession*, knowledge of ethical responsibility.
17) Ethical Behavior: Awareness of being impartial, non-discriminatory and inclusive of diversity.
18) Individual and Teamwork: Ability to work individually (face-to-face, remotely or mixed).
19) Individual and Teamwork: Ability to work effectively as a team member or leader in intra-disciplinary teams (face-to-face, remotely or mixed).
20) Individual and Teamwork: Ability to work effectively as a team member or leader in multi-disciplinary teams (face-to-face, remotely or mixed).
21) Oral and Written Communication: Ability to communicate effectively in technical matters, both verbally and in writing, taking into account the various differences of the target audience (such as education, language,profession).
22) Project Management: Knowledge of business practices such as project management and economic feasibility analysis.
23) Project Management: Awareness of entrepreneurship and innovation.
24) Lifelong Learning: Lifelong learning skills that include independent and continuous learning, adapting to new and developing technologies, and questioning thinking about technological changes.

Ders - Öğrenme Kazanımı İlişkisi

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Engineering Knowledge: Knowledge in mathematics, science, basic engineering, computer computing.
2)	Engineering Knowledge: Knowledge in subjects specific to the discipline of industrial engineering.
3)	Engineering Knowledge: Ability to use this knowledge in solving complex engineering problems.
4)	Problem Analysis: Ability to define, formulate and analyze complex engineering problems using basic science, mathematics and engineering knowledge and considering the UN Sustainable Development Goals*
5)	Engineering Design: Ability to design creative solutions to complex engineering problems.
6)	Engineering Design: Ability to design complex systems, processes, devices or products to meet current and future needs, considering realistic constraints and conditions*.
7)	Use of Techniques and Tools: Ability to select and use appropriate techniques, resources, and modern engineering and computing tools, including estimation and modeling, for the analysis and solution of complex engineering problems, while being aware of their limitations.
8)	Research and Review: Ability to conduct literature research for the investigation of complex engineering problems.
9)	Research and Review: Ability to design experiments for the investigation of complex engineering problems.
10)	Research and Review: Ability to conduct experiments for the investigation of complex engineering problems.
11)	Research and Investigation: Ability to collect data to investigate complex engineering problems.
12)	Research and Review: Ability to analyze and interpret results for the investigation of complex engineering problems.
13)	Research and Review: Ability to use research methods for the investigation of complex engineering problems.
14)	Global Impact of Engineering Practices: Knowledge of the impacts of engineering practices on society, health and safety, economy, sustainability and the environment within the scope of the UN Sustainable
15)	Global Impact of Engineering Practices: Awareness of the legal implications of engineering solutions.
16)	Ethical Behavior: Acting in accordance with the principles of the engineering profession*, knowledge of ethical responsibility.
17)	Ethical Behavior: Awareness of being impartial, non-discriminatory and inclusive of diversity.
18)	Individual and Teamwork: Ability to work individually (face-to-face, remotely or mixed).
19)	Individual and Teamwork: Ability to work effectively as a team member or leader in intra-disciplinary teams (face-to-face, remotely or mixed).
20)	Individual and Teamwork: Ability to work effectively as a team member or leader in multi-disciplinary teams (face-to-face, remotely or mixed).
21)	Oral and Written Communication: Ability to communicate effectively in technical matters, both verbally and in writing, taking into account the various differences of the target audience (such as education, language,profession).
22)	Project Management: Knowledge of business practices such as project management and economic feasibility analysis.
23)	Project Management: Awareness of entrepreneurship and innovation.
24)	Lifelong Learning: Lifelong learning skills that include independent and continuous learning, adapting to new and developing technologies, and questioning thinking about technological changes.

Öğrenme Etkinliği ve Öğretme Yöntemleri

Anlatım
Course

Ölçme ve Değerlendirme Yöntemleri ve Kriterleri

Yazılı Sınav (Açık uçlu sorular, çoktan seçmeli, doğru yanlış, eşleştirme, boşluk doldurma, sıralama)

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Semester Final Exam	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities	Number of Activities	Duration (Hours)	Workload
Study Hours Out of Class	14	8	112
Total Workload			112